Tamarisk Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Tamarisk purchased 240 common shares of AFS Corporation on July 1, 2017 at a price of $4.76 per share. On the day of acquisition, Tamarisk elected to account for the investment using the fair-value through other comprehensive income (FV-OCI) without recycling model. On August 1, 2017, AFS declared dividends of $0.90/share, and paid those dividends on August 20, 2017. On December 31, 2017, shares in AFS were trading at $6.40 per share. On September 15, 2018, Tamarisk sold the shares in AFS for $7.40 per share. Prepare the journal entries required to record the above transactions on the books of Tamarisk Ltd.